Income tax Dates
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FEB 9End-of-year income tax and Working for Families bills are due, unless your tax agent has an extension of time to file your income tax return.
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MAR 2AIM instalments are due if you have a March balance date.
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MAR 2Provisional tax payments are due if you have a March balance date and use the ratio option.
The FIF deemed rate of return is set each year and is one of the ways you can work out income from foreign investment fund interests. The rate is based on taking an average of the 5 year Government stock rate at the end of each quarter and adding a 4% margin.
The rate is set each year by Order in Council.
| Income year | Rate |
|---|---|
| 2024-2025 | 8.04% |
| 2023-2024 | 8.63% |
| 2022-2023 | 8.15% |
| 2021-2022 | 6.01% |
| 2020-2021 | 4.43% |
| 2019-2020 | 5.05% |
| 2018-2019 | 5.86% |
| 2017-2018 | 6.44% |
| 2016-2017 | 6.28% |
| 2015-2016 | 6.77% |
If you need the FIF deemed rate for any years before 2016, you can call us.
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Last updated:
06 Aug 2025